**REGISTERED CHARITY NUMBER: 232240**
## **REPORT OF THE TRUSTEES AND**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2020**
## **FOR**
## **RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW
**RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|4|
|**Independent Examiner's Report**||5||
|**Statement of Financial Activities**||6||
|**Balance Sheet**||7||
|**Notes to the Financial Statements**|8|to|14|
|**Detailed Statement of Financial Activities**|15|to|16|
**RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020.
The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2015.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and Public Benefits**
The Branch exists to promote animal welfare and prevent cruelty to animals in the Branch area. This area covers the east side of Northumberland from Gateshead to Berwick. The objectives of the Branch are to promote the work and objects of the Society - to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with particular reference to the area of the Branch in accordance with the policies of the Society.
The policies adopted to further the objectives are as formulated by the committee from time to time in accordance with RSPCA Policies and Procedures and there have been no major changes in the policies during 2020.
The Trustees have reviewed the outcomes and achievements for the year to ensure that they remain focussed on the charitable aims of the Branch, and continue to deliver benefits to the general public. We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Committee.
## **Charitable Activities pursued for the public benefit**
The Branch supports the local Inspectors by taking in mistreated or abandoned animals, including pets whose owners suffer ill health, financial difficulties or passed away. Animals in the care of the Branch receive veterinary treatment, vaccinations, Neutering and micro chipping and are all assessed for rehoming.
The Branch also offers subsidised veterinary treatment for animals that are sick or injured to owners on low incomes. This also includes Neutering and micro chipping and is achieved through a voucher scheme. During 2020, 213 Welfare and Neutering vouchers were issued, thus benefiting those on means-tested benefits by giving financial help to obtain veterinary care.
The Branch provided volunteering opportunities for those who wish to support our work including Trusteeship, Fundraising and retail work and some animal care via fostering.
The Main activities to achieve this are the operation of an animal re-homing programme and the management of four charity shops. Our team of volunteers provides invaluable support.
Page 1
**RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020**
## **ACHIEVEMENT AND PERFORMANCE Charitable activities Review of the Year 2020**
## **Animal Welfare**
The Branch continued its work of re-homing and assisting pet owners on low Incomes with assistance for Neutering and some veterinary fees.
The outbreak of Covid-19, and national lockdowns brought disruption and uncertainty to the way we operate. Despite all the difficulties we have faced we were able to adapt our rehoming processes to enable us to continue to find forever homes for our animals. The intake of animas being brought into the Branch was lower than in previous years due to Covid 19 restrictions.
## **Rehoming**
The Branch is responsible for the rehoming of animals rescued by the Inspectorate and continues to give priority to these animals. The number of animals shown below as rehomed, were all removed from harm's way by Inspectors and ACO's and signed over to the Branch, which then took ownership and responsibility of the animals.
||Rehomed|Rehomed||||Welfare|||
|---|---|---|---|---|---|---|---|---|
||||Neutered||Microchipped||Assisted Vet Fees||
||2020|2019|2020|2019|2020|2019|2020|2019|
|Dogs|23|25|58|56|12|-|45|64|
|Cats|76|41|101|87|53|-|41|65|
|Other|13|-|17|13|1|-|-|4|
|Total|112|66|176|156|66|-|86|133|
The Branch would like to thank the proprietors of the boarding kennels for the boarding and the care of the animals. Their efforts contribute greatly to the success of the rehoming operation. We have the help of a number of voluntary Home Visitors who visit prospective adopters prior to and after the adoptions of animals.
During the pandemic the Branch also provided dog and cat food to local foodbanks to assist people who were in financial difficulty at this time.
The Branch has a small team of fosterers who have enabled the branch to increase its ability to take in Inspector's animals.
## **Branch Shops**
We continue to have shops in Alnwick, Wooler, Byker and Whitley Bay but with Covid-19 hitting very hard this year all of the shops were closed. Complying with the government guidelines for approximately 6 months of the year drastically reduced the Branches income. We continually worked hard to source alternative income as the shop's income is an essential source of funds and also all of our fundraising events had to be cancelled. Online fundraising was a great help and we will continue to pursue this source of income. The Branch is indebted to the volunteers and employees who staff our shops. Without them and the revenue they generate, the Branch could not continue to operate.
## **Feral Cats**
The Branch continues to work in Wooler and the surrounding areas with the long running problem with feral cats. The Branch continues to work with local residents to deal with issue. During the year approximately 48 cats have been trapped, and neutered. Where possible they have been returned to site
## **FINANCIAL REVIEW**
## **Investment policy and objectives**
The Trustees' investment powers are governed by Branch rules, which permit the Charity's funds to be invested in any security listed on the London Stock Exchange. The Branch follows RSPCA guidelines on ethical investments. The Branch Committee's policy is to maintain income whilst preserving the real value of endowed investments.
Page 2
**RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020**
## **FINANCIAL REVIEW**
## **Reserves policy**
The Branch has 42 months reserves in unrestricted funds. The Reserves Policy set in 2005 stated that the Branch would aim to have 24 months reserves. The purpose of such reserves is to ensure that work continue in a managed way should the income reduce significantly for any reason. To reduce the level of reserves the Branch is resuming a series of projects to benefit animals in less affluent parts of the Branch area.
## **Statement of Branch Committee Responsibilities**
Charity law and the Royal Society for the Prevention of Cruelty to Animals rules require the Branch Committee to prepare financial statements for each financial year which show the assets and liabilities and consolidate all the activities of the whole Branch.
In preparing those financial statements we are required to:
- select suitable accounting policies and apply them consistently.
- make judgements and estimates that are reasonable and prudent.
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Branch will continue in business.
The Branch Committee are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Branch. They are also responsible for safeguarding the assets of the Branch and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **FUTURE PLANS**
The Branch intends to continue its support for the Inspectorate by continuing to accept and rehome as many animals as possible from them. Welfare work is undertaken by the Branch whereby pet owners in receipt of certain benefits are given assistance with vet bills and the cost of neutering their pets. The Branch intends to continue the work of providing events where pet owners on low incomes will be able to have their pet microchipped, and to attend events in collaboration with other organisations as it has previously.
During 2021 the Branch will continue to operate its own Branch funded campaign to promote neutering, microchipping and promoting responsible pet ownership. During the last fifteen years the Branch has been involved in neutering feral cats in the North of the Branch area. It is intended to continue and expand these activities in co-operation with other organizations. The various events that the Branch has attended in the past will continue to be supported. Plans include recommencing the Action Days, which were so successful, and the Branch will continue to co-operate with other organisations to tackle the problem of feral cat colonies. The programme of dog behaviour and socialisation will continue to enhance the prospects of animals being rehomed.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Charity is an unincorporated association, governed by the rules as approved by the Council of the Society, managed by a board of Trustees elected annually at the Annual General Meeting.
## **Organisational structure**
All strategic and tactical decisions are made by the Trustees in committee. Operational decisions are made by appropriate members of staff in consultation with line management.
## **Risk management**
During 2020 the major risks to which the charity is exposed, as identified by the Trustees, will continue to be reviewed. Branch expenditure continues to be monitored and financial controls are in place in all Branch operations. Health & Safety assessments and Fire Risk assessments have been conducted and such corrective measures as were needed have been taken.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
232240
Page 3
**RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020**
**Principal address** 200-202 Shields Road Byker Newcastle Upon Tyne Tyne and Wear NE6 1DU
## **Trustees**
H Ekhorelen Secretary P Maughan Chairman A Murphy Treasurer A C Simpson Regional Rep J Lockey P Herron
## **Independent Examiner**
David Holloway FCA DChA Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW
The committee is elected annually from the Branch membership at the Annual General Meeting.
Branch Personnel were as follows:
Shop Manager (part time) - Alnwick Shop Manager (voluntary part time) - Wooler Shop Manager - Byker Shop Manager - Whitley Bay Branch Administrator Rehoming Co-ordinator Driver (part time) Shops Co-ordinator
Other relevant organizations are:
Bankers: Lloyds, 15 West Street, Gateshead, Tyne & Wear. Solicitors: McKeag & Co, 1-3 Landsdowne Terrace, Gosforth, Newcastle upon Tyne. Independent Examiners: Ribchesters Chartered Accountants, Belmont Business Park, Durham.
Approved by order of the board of trustees on 13 July 2021 and signed on its behalf by:
P Maughan - Trustee
Page 4
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **Independent examiner's report to the trustees of RSPCA Newcastle and North Northumberland**
I report to the charity trustees on my examination of the accounts of RSPCA Newcastle and North Northumberland (the Trust) for the year ended 31 December 2020.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCA DChA which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
David Holloway FCA DChA Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW
13 July 2021
Page 5
## **RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Boarding, fostering and adoption
Other trading activities
2
Investment income
3
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Boarding, fostering and adoption
Veterinary and neutering
Support costs
**Total**
Net gains on investments
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
184,695
9,453
81,103
5,141
280,392
130,069
56,371
20,708
45,905
253,053
3,903
31,242
1,185,849
1,217,091|Endowment
funds
£
-
-
-
-
-
-
-
-
-
-
2,668
2,668
41,730
44,398|2020
Total
funds
£
184,695
9,453
81,103
5,141
280,392
130,069
56,371
20,708
45,905
253,053
6,571
33,910
1,227,579
1,261,489|2019
Total
funds
£
79,565
4,680
172,047
5,273|
|---|---|---|---|---|
|||||261,565
136,587
47,045
28,919
48,200|
|||||260,751
9,886|
|||||10,700
1,216,879|
|||||1,227,579|
The notes form part of these financial statements
Page 6
**RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **BALANCE SHEET 31 DECEMBER 2020**
|Notes
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Stocks
8
Debtors
9
Investments
10
Prepayments and accrued income
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
11
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
12
Unrestricted funds
Endowment funds
**TOTAL FUNDS**|Unrestricted
fund
£
105,717
100
3,670
119,811
170,143
852,682
1,146,406
(35,032)
1,111,374
1,217,091
1,217,091|Endowment
funds
£
-
-
-
44,398
-
-
44,398
-
44,398
44,398
44,398|2020
Total
funds
£
105,717
100
3,670
164,209
170,143
852,682
1,190,804
(35,032)
1,155,772
1,261,489
1,261,489
1,217,091
44,398
1,261,489|2019
Total
funds
£
112,131
100
4,965
157,639
196,627
785,712
1,145,043
(29,595)
1,115,448
1,227,579
1,227,579
1,185,849
41,730
1,227,579|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 13 July 2021 and were signed on its behalf by:
P Maughan - Trustee
A Murphy - Trustee
The notes form part of these financial statements
Page 7
**RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Governance costs**
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit and accountancy fees and costs linked to the strategic management of the charity.
## **Allocation and apportionment of costs**
All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided Improvements to property - 10% on cost Fixtures and fittings - 15% on reducing balance Motor vehicles - 25% on reducing balance Shop equipment - 20% on reducing balance
It is not considered necessary to depreciate the freehold properties as they are being maintained in a good state of repair.
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 8
**RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020**
## **1. ACCOUNTING POLICIES - continued**
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **2. OTHER TRADING ACTIVITIES**
## **3.**
|Shop income
**INVESTMENT INCOME**
Bank interest
Dividends|2020
£
81,103
2020
£
109
5,032
5,141|2019
£
172,047|2019
£
172,047|
|---|---|---|---|
|||2019
£
266
5,007
5,273||
||||5,273|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.
## **5. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Staff
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Boarding, fostering and adoption
Other trading activities
Investment income
**Total**
**EXPENDITURE ON**
Raising funds|**ACTIVITIES**
Unrestricted
fund
£
79,565
4,680
172,047
5,273
261,565
136,587||2020
7
Endowment
funds
£
-
-
-
-
-
-||2019
6
Total
funds
£
79,565
4,680
172,047
5,273|
|---|---|---|---|---|---|
||||||261,565
136,587|
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
continued...
Page 9
## **RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020**
|**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**
**Charitable activities**
Boarding, fostering and adoption
Veterinary and neutering
Support costs
**Total**
Net gains on investments
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**
**7.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 January 2020
Disposals
At 31 December 2020
**DEPRECIATION**
At 1 January 2020
Charge for year
Eliminated on disposal
At 31 December 2020
**NET BOOK VALUE**
At 31 December 2020
At 31 December 2019|**ACTIVITIES - continued**
Unrestricted
Endowment
fund
funds
£
£
47,045
-
28,919
-
48,200
-
260,751
-
3,556
6,330
4,370
6,330
1,181,479
35,400
1,185,849
41,730
Improvements
Freehold
to
property
property
£
£
98,000
35,051
-
-
98,000
35,051
-
33,092
-
1,582
-
-
-
34,674
98,000
377
98,000
1,959||Total
funds
£
47,045
28,919
48,200|
|---|---|---|---|
||||260,751
9,886|
||||10,700
1,216,879|
||||1,227,579|
||||Fixtures
and
fittings
£
19,058
(5,300)
13,758
13,216
449
(2,449)
11,216
2,542
5,842|
continued...
Page 10
## **RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020**
|**7.**
**TANGIBLE FIXED ASSETS - continued**
**COST**
At 1 January 2020
Disposals
At 31 December 2020
**DEPRECIATION**
At 1 January 2020
Charge for year
Eliminated on disposal
At 31 December 2020
**NET BOOK VALUE**
At 31 December 2020
At 31 December 2019
**8.**
**STOCKS**
Stock of miscellaneous goods
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
VAT
**10.**
**CURRENT ASSET INVESTMENTS**
Listed investments|Motor
vehicles
£
8,300
-
8,300
2,990
1,328
-
4,318
3,982
5,310|Shop
equipment
£
3,990
-
3,990
2,970
204
-
3,174
816
1,020
2020
£
100
2020
£
3,670
2020
£
164,209|Totals
£
164,399
(5,300)
159,099
52,268
3,563
(2,449)
53,382
105,717
112,131
2019
£
100
2019
£
4,965
2019
£
157,639|
|---|---|---|---|
continued...
Page 11
**RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020**
## **11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Taxation and social security
Other creditors|2020
£
5,231
3,295
26,506
35,032|2019
£
6,778
2,375
20,442|
|---|---|---|
|||29,595|
## **12. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Endowment funds**
The late Mrs H B Ryder's bequest
**TOTAL FUNDS**
Net movement in funds, included in the above are as
**Unrestricted funds**
General fund
**Endowment funds**
The late Mrs H B Ryder's bequest
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Endowment funds**
The late Mrs H B Ryder's bequest
**TOTAL FUNDS**|follows:
Incoming
resources
£
280,392
-
280,392|At 1.1.20
£
1,185,849
41,730
1,227,579
Resources
expended
£
(253,053)
-
(253,053)
At 1.1.19
£
1,181,479
35,400
1,216,879||Net
movement
in funds
£
31,242
2,668
33,910
Gains and
losses
£
3,903
2,668
6,571
Net
movement
in funds
£
4,370
6,330
10,700|At
31.12.20
£
1,217,091
44,398|
|---|---|---|---|---|---|
||||||1,261,489|
||||||Movement
in funds
£
31,242
2,668
33,910
At
31.12.19
£
1,185,849
41,730|
||||||1,227,579|
continued...
Page 12
**RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020**
## **12. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Endowment funds**
The late Mrs H B Ryder's bequest
**TOTAL FUNDS**|Incoming
resources
£
261,565
-
261,565|Resources
expended
£
(260,751)
-
(260,751)|Gains and
Movement
losses
in funds
£
£
3,556
4,370
6,330
6,330
9,886
10,700|Gains and
Movement
losses
in funds
£
£
3,556
4,370
6,330
6,330
9,886
10,700|
|---|---|---|---|---|
|||||10,700|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Endowment funds**
The late Mrs H B Ryder's bequest
**TOTAL FUNDS**|At 1.1.19
£
1,181,479
35,400
1,216,879|Net
movement
in funds
£
35,612
8,998
44,610|At
31.12.20
£
1,217,091
44,398|
|---|---|---|---|
||||1,261,489|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Endowment funds**
The late Mrs H B Ryder's bequest
**TOTAL FUNDS**|Incoming
resources
£
541,957
-
541,957|Resources
expended
£
(513,804)
-
(513,804)|Gains and
Movement
losses
in funds
£
£
7,459
35,612
8,998
8,998
16,457
44,610|Gains and
Movement
losses
in funds
£
£
7,459
35,612
8,998
8,998
16,457
44,610|
|---|---|---|---|---|
|||||44,610|
continued...
Page 13
**RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020**
## **13. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2020.
Page 14
## **RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Box collections
Donations
Legacies
Grants
Subscriptions
Box collections 2018 correction
**Other trading activities**
Shop income
**Investment income**
Bank interest
Dividends
**Charitable activities**
Adoption fees
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Purchases
Wages
Pensions
Rent, rates, water, light and heat
Trawling
Repairs and renewals
Telephone
Travel and motor expenses
Consumables
Insurances
Improvements to property depreciation
Shop equipment depreciation
**Charitable activities**
Boarding fees
Neutering|2020
£
50
18,668
92,503
99,028
(793)
(24,761)
184,695
81,103
109
5,032
5,141
9,453
280,392
108
80,056
2,041
34,129
-
1,036
2,479
5,865
1,464
1,105
1,582
204
130,069
56,371
20,708
77,079|2019
£
26,808
12,266
40,374
-
117
-|
|---|---|---|
|||79,565
172,047
266
5,007|
|||5,273
4,680|
|||261,565
1,306
80,038
1,948
37,070
108
1,173
2,255
8,234
487
2,212
1,600
156|
|||136,587
47,045
32,582|
|||79,627|
This page does not form part of the statutory financial statements
Page 15
**RSPCA NEWCASTLE AND NORTH NORTHUMBERLAND**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020**
|**Support costs**
**Finance**
Bank charges
**Human resources**
Wages
Pensions
**Other**
Rent, rates, light and heat
Branch contribution
Telephone
Post, printing, stationery and advertising
Miscellaneous expenses
Travel and motor expenses
Professional fees
Gift aid system
Fixtures and fittings depreciation
Motor vehicles depreciation
Loss on sale of tangible fixed assets
**Governance costs**
AGM and meeting expenses
Accountancy
Total resources expended
**Net income before gains and losses**
**Realised recognised gains and losses**
Realised gains/(losses) on programme related
investments
**Net income**|2020
£
83
26,088
720
26,808
2,178
6,064
1,300
135
83
179
929
2,419
449
1,327
1,851
16,914
-
2,100
2,100
253,053
27,339
6,571
33,910|2019
£
85
24,438
698|
|---|---|---|
|||25,136
2,375
5,500
1,539
468
88
1,550
400
2,612
1,031
1,770
-|
|||17,333
158
1,825|
|||1,983|
|||260,751|
|||814
9,886|
|||10,700|
This page does not form part of the statutory financial statements
Page 16